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Small business CGT concessions paper

Published on 21 Sep 11 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • preliminary CGT elements
  • basic conditions
  • type of entity
  • CGT concession stakeholder
  • active asset
  • choice of concession.

Author profile:

Brian Richards CTA
Brian has specialised in providing taxation advice to a wide range of business clients for approximately 40 years. His particular taxation specialty areas include business restructuring, intellectual property transactions, CGT issues and tax planning matters. He also consults extensively to other accounting and legal practices on various taxation issues. As a taxation specialist, Brian has extensive academic and other lecturing experience. Current at 20 May 2015 Click here to expand/collapse more articles by Brian J RICHARDS.
 
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